Reply:According to Clause 1, Article 19 of Circular No. 38/2015 / TT-BTC of March 25, 2015 of the Ministry of Finance, customs declarants may register customs declarations at the following locations:1. Export goods may register customs declarations at the Customs Sub-Departments where enterprises are headquartered or where there are production establishments or Customs Sub-Departments where export goods are gathered or border-gate Customs Sub-Departments. release.2. Import goods shall be registered at the headquarters of the border-gate Customs Sub-Departments where the goods and destination ports are kept, which are recorded in the bill of lading, transport contracts or customs sub-department outside of border-gate where the business is located or where the goods are shipped.3. For export and import goods according to certain types of forms, the place of registration of declarations shall be made according to each corresponding type prescribed in Decree No. 08/2015 / ND-CP and guidance in Circular No. 38/2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance.
In which case the customs declarant declared on the paper customs declaration?